Exemption in relation to Agreement between New Zealand and Singapore on Closer Economic Partnership
2.  Section 15(2) of the Act does not apply in relation to any claim to pay customs duty or excise duty on goods at the preferential rate levied under paragraph 4(1) of the Customs (Duties) Order (O 4) in respect of goods which have originated from and consigned direct from New Zealand, if the claim is made within one year after the date of importation of the goods.